please help me with A & B. thank you

14) Upside Down, Incorporated designs custom storage spaces to eliminate clutter in both residential and business settings. The following data pertain to a recent reporting period: Design department Client consultation Drawing Models 500 contact hours 1,000 design hours 20,000 square feet $100,000 $ 75,000 $ 25,000 Project Management Supervision Billings 250 days 150 jobs $ 43,750 $ 52,500 Required a. Use ABC to compute overhead rates for each activity. b. Assign costs to a 3,000 square foot job that requires 70 contact hours, 20 design hours, and 14 days to complete